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Nigeria Journal of Management Sciences (NJMS), Benue State University

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Effect of Firm Characteristics on Environmental Reporting Practices of Listed Manufacturing Firms In Nigeria

Uyagu David Benjamin: Department of Accounting Nigerian Defence Academy, Kaduna, Nigeria

Joshua Okpanachi: Department of Accounting Nigerian Defence Academy Kaduna, Nigeria

Terzungwe Nyor: Department of Accounting NigerianDefence Academy Kaduna, Nigeria

Muhammad Liman Muhammad: Dept of Accounting, Bayero University Kano, Nigeria


This study examines the effect of firm characteristics on environmental reporting practices of listed manufacturing firms in Nigeria. The population of the study comprises of sixty-one (61) manufacturing firms with a sample size of 29 firms drawn using judgmental sampling technique. Data were gathered using annual reports and accounts of the sampled firms through content analysis and analysed using multiple regression technique. The study found that the firm characteristics of firm size, leverage, return on assets and firm age have significant and positive effect on environmental reporting practices of listed manufacturing firms in Nigeria. Based on the findings, the study recommends that listed manufacturing firms should be raising fresh funds by retaining a good portion of their profits for the acquisition of assets to enhance environmental reporting practices in Nigerian listed manufacturing firms.

Key words: Firm characteristics, environmental reporting, listed manufacturing firms.

To get access to the full text of this article: Faculty of Management Sciences, Benue State University, Makurdi, Nigeria.

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